The tariff classification of night lights from China.

N125657 October 12, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000; 9817.95.05 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of night lights from China. Dear Ms. Berry: In your letter dated September 27, 2010, you requested a tariff classification ruling on behalf of your client, Midwest CBK. The merchandise under consideration is the Witch and Spider Halloween Night Lights, catalog numbers 055823 and 055809. Samples of both night lights were submitted with your ruling request and will be returned to you. The Witch Halloween Night Light consists of a small plastic lamp-holder with a two-prong polarized plug and an on/off switch. The lamp-holder is fitted with a C7 type incandescent lamp/light bulb. This night light includes a flat metal decorative lamp shade in the form of a black and glittered witch riding a boom with several spiral “pop out” cut outs creating a three-dimensional effect in front of a translucent plastic screen. The metal shade measures approximately 5½ inches tall by 7 inches wide and is ½ inch thick. The back of the shade has a spring clamp designed to clip onto the lamp-holder. The Spider Halloween Night Light consists of a small plastic lamp-holder with a two-prong polarized plug and an on/off switch. The lamp-holder is fitted with a C7 type incandescent lamp/light bulb. This night light includes a flat metal decorative lamp shade in the form of a black and glittered spider with a spiral “pop out” cut out creating a three-dimensional effect in front of a translucent plastic screen. The metal shade measures approximately 5 inches tall by 5 inches wide and is ½ inch thick. The back of the shade has a spring clamp designed to clip onto the lamp-holder. The Halloween Night Lights are classifiable under subheading 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” However, these items are decorated with a three-dimensional witch and spider, two symbols that are closely associated with Halloween, a specific holiday in the United States. From the information and documentation you provided, these items will be marketed and advertised in the Midwest CBK holiday catalog under the “Haunt the Night Halloween & Harvest” section, and sold for and during the Halloween holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Witch and Spider Halloween Night Lights will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division